Step 1: Prepare the Choux Pastry

1. Preheat your oven to 400°F (200°C) and line a baking sheet with parchment paper.
2. In a medium saucepan over medium heat, combine butter, water, and salt. Stir occasionally until the butter melts and the mixture starts to boil.
3. Remove from heat, then add the flour all at once. Stir vigorously with a wooden spoon until a smooth dough forms and pulls away from the sides of the pan.

Step 2: Add the Eggs

1. Allow the dough to cool for about 5 minutes.
2. Add the eggs one at a time, mixing thoroughly after each addition. The dough should become smooth, shiny, and slightly elastic.

Step 3: Shape and Bake

1. Using a piping bag or a spoon, drop small mounds of dough (roughly 1 1/2 inches in diameter) onto the prepared baking sheet. Space them about 2 inches apart to allow for expansion.
2. Bake for 20-25 minutes or until the puffs are golden and well-risen.
3. Once baked, transfer the puffs to a wire rack and let them cool completely.

Step 4: Prepare the Cream Filling

1. In a chilled mixing bowl, whip the heavy cream, powdered sugar, and vanilla extract until stiff peaks form. Be careful not to overwhip.

Step 5: Assemble the Cream Puffs

1. Slice each puff in half horizontally.
2. Fill the bottom half with a generous dollop of whipped cream, then gently place the top half back on.
3. Dust the assembled puffs with powdered sugar and serve immediately.